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CUSTOM ACT, 1962, WITH RULES, EDITION 2023, BARE ACT, UPDATED.

CUSTOM ACT, 1962, WITH RULES, EDITION 2023, BARE ACT, UPDATED.

          
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About the Book

Customs duty now forms one of the significant source of revenue especially in developing countries like ours. The Customs Act provides for the levy and collection of duty of customs conferring power on the customs personnel, to raid, search, arrest, penalise and exercise quasi judicial powers. The intention of the legislature is to put an end to smuggling which has the effect of disturbing very rudely the national economy Smuggling of goods has become a serious problem in the country steered by a well-knit international racket. Any act or omission which renders the goods liable to confiscation amounts to smuggling Customs Officers are empowered to inspect any premises, conveyances and persons and effect search and seizure in cases where they have reason to believe that the goods are of a contraband nature. They also have the power to investigate or interrogate a person connected therewith and arrest him. India has a serious smuggling problem because of import control restrictions particularly for consumer goods and high rates of taxes on the one hand and extensive land borders and sea coast on the other Strategic location between the Golden Triangle and the Golden Crescent has turned India into a transit country for narcotics as well. Smuggling in arms, ammunition and explosives is also a more serious phenomenon. Apart from surveillance over land borders and sea coast which still continues, Customs Department till has recently been exercising regulatory control over possession, transfer, transport and sale of specified smuggling-prone items (called notified goods) in the interior as well.


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Product Details
  • ISBN-13: 978B0CPCVT64B
  • Publisher: Commercial Law Publishers
  • Binding: Paperback
  • Language: English
  • Weight: 160 gr
  • ISBN-10: B0CPCVT64B
  • Publisher Date: 01-01-23
  • Height: 24 mm
  • No of Pages: 432

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